Datasets:

referencesource
/

state-ui-taxable-wage-bases

derived_fields list	effective_year string	id string	new_employer_rate string	rate_range string	source string	source_quote string	state string	taxable_wage_base string	url string	verified_fields list
[ "effective_year", "state" ]	2026	california	3.4 percent	1.5 percent to 6.2 percent	https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/	The UI rate schedule for 2026 is Schedule F+. This is Schedule F, plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee, per calendar year.	California	$7,000	https://referencesource.org/state-ui-taxable-wage-bases/california/	[ "new_employer_rate", "rate_range", "taxable_wage_base" ]
[ "effective_year", "state" ]	2026	florida	0.0270 (2.7%)	null	https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx	When a new employer becomes liable for reemployment tax, the initial tax rate is 0.0270 (2.7%). This rate remains in place until the employer has reported for 10 quarters. After that period, the Department calculates the employer’s tax rate by dividing the total benefits charged to the account by the taxable payroll re...	Florida	$7,000	https://referencesource.org/state-ui-taxable-wage-bases/florida/	[ "new_employer_rate", "taxable_wage_base" ]
[ "state" ]	null	georgia	2.70 percent	null	https://dol.georgia.gov/faqs-employers/employers-faqs-unemployment-insurance	Effective January 1, 2013, the taxable wage base in Georgia is $9,500 in accordance with 2012 GA House Bill 347.	Georgia	$9,500	https://referencesource.org/state-ui-taxable-wage-bases/georgia/	[ "new_employer_rate", "taxable_wage_base" ]
[ "effective_year", "state" ]	2026	maryland	1.0% to 2.6%	0.30% to 7.50%	https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml	For Maryland unemployment insurance purposes, taxable wages are defined as the first $8,500 earned by each employee in a calendar year.	Maryland	$8,500	https://referencesource.org/state-ui-taxable-wage-bases/maryland/	[ "new_employer_rate", "rate_range", "taxable_wage_base" ]
[ "state" ]	null	massachusetts	null	null	https://uionline.detma.org/Static/Revenue/External%20Employer%20FAQs_final_edits.htm	Currently the first $15,000 paid to each employee is subject to contributions in the calendar year.	Massachusetts	$15,000	https://referencesource.org/state-ui-taxable-wage-bases/massachusetts/	[ "taxable_wage_base" ]
[ "state" ]	null	michigan	2.7%	null	https://www.michigan.gov/leo/bureaus-agencies/uia/assets/unemployment-tax-rate	For the first year of liability = 2.7% For the second year of liability = 2.7%	Michigan	null	https://referencesource.org/state-ui-taxable-wage-bases/michigan/	[ "new_employer_rate" ]
[ "effective_year", "state" ]	2026	missouri	2.376	null	https://labor.mo.gov/des/employers/tax-rates	2026 \| $9,000	Missouri	$9,000	https://referencesource.org/state-ui-taxable-wage-bases/missouri/	[ "taxable_wage_base" ]
[ "effective_year", "state" ]	2026	new-jersey	0.026825	null	https://www.nj.gov/labor/ea/employer-services/rate-info/	2026 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI – employers ): $44,800	New Jersey	$44,800	https://referencesource.org/state-ui-taxable-wage-bases/new-jersey/	[ "taxable_wage_base" ]
[ "effective_year", "state" ]	2026	north-carolina	1%	null	https://www.des.nc.gov/employers/tax-rate-information	Taxable Wage Base for 2026 \| $34,200 \| Section 96-9.3	North Carolina	$34,200	https://referencesource.org/state-ui-taxable-wage-bases/north-carolina/	[ "new_employer_rate", "taxable_wage_base" ]
[ "effective_year", "state" ]	2026	oregon	2.4% (new employer rate)	null	https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx	The UI taxable wage base for 2026 is $56,700 per employee.	Oregon	$56,700	https://referencesource.org/state-ui-taxable-wage-bases/oregon/	[ "new_employer_rate", "taxable_wage_base" ]
[ "effective_year", "state" ]	2026	pennsylvania	.038220	null	https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights	The taxable wage base is $10,000 per employee per calendar year.	Pennsylvania	$10,000	https://referencesource.org/state-ui-taxable-wage-bases/pennsylvania/	[ "new_employer_rate", "taxable_wage_base" ]
[ "state" ]	null	virginia	2.5%	.1% up to a maximum of 6.2%	https://www.vec.virginia.gov/employers	Base tax rates normally vary from a minimum of .1% up to a maximum of 6.2%. Tax rates are assigned by calendar year, based on the individual situation of the employer. New Virginia employers receive the initial base tax rate of 2.5% (plus add-ons) until eligible for a calculated rate.	Virginia	null	https://referencesource.org/state-ui-taxable-wage-bases/virginia/	[ "new_employer_rate", "rate_range" ]
[ "effective_year", "state" ]	2026	washington	null	null	https://esd.wa.gov/about-us/news-release/2025/washingtons-average-wage-increased-95160-2024	Beginning in 2026, employers will pay unemployment payroll taxes on the first $78,200 paid to each employee – up from $72,800 in 2025.	Washington	$78,200	https://referencesource.org/state-ui-taxable-wage-bases/washington/	[ "taxable_wage_base" ]
[ "effective_year", "state" ]	2027	wisconsin	3.05%	null	https://dwd.wisconsin.gov/ui/employers/taxrates/	Taxable wage base $14,000 - The first $14,000 in wages paid to each employee in a calendar year is taxed. Wages paid to each employee above the $14,000 limit must be reported but are not taxed.	Wisconsin	$14,000	https://referencesource.org/state-ui-taxable-wage-bases/wisconsin/	[ "taxable_wage_base" ]

State unemployment insurance taxable wage bases and new employer tax rates by US state

Canonical, always-current version: https://referencesource.org/state-ui-taxable-wage-bases/ Machine-readable: https://referencesource.org/state-ui-taxable-wage-bases/data.json — this mirror is a point-in-time copy.

Last verified: 2026-08-17
Stale after: 2027-08-17 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
Records: 14

For each US state and DC, the taxable wage base (the per-employee annual earnings cap on which unemployment insurance tax is owed) and the tax rate assigned to new employers — sourced from each state's labor department or employment security agency. Answers 'what is the unemployment tax wage base in [state]', 'what UI rate do new employers pay in [state]', 'SUTA wage base by state 2026', and 'state unemployment insurance taxable wage base comparison'. The federal FUTA wage base is $7,000 and has not changed since 1983, but states range from $7,000 (California, several others) to over $78,000 (Washington), a 10× difference in the tax base for the same employee. New employer rates also vary widely. Changes take effect annually and states announce at different times (some January 1, some July 1, some fiscal year). No existing source cross-references all 50 states with per-state citations to the actual .gov announcement.

Provenance — what every record carries

Every record carries source (the URL the value was read from) and source_quote (a verbatim quote from that page stating it). A value you cannot check against its page is indistinguishable from an invented one; these can all be checked. Each record is also individually addressable on the canonical site at its url.

Licence position

unknown

Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.

Sources

Fields

See any record in data/records.jsonl — field names are self-describing, and the canonical page for each record renders them with labels: https://referencesource.org/state-ui-taxable-wage-bases/

Downloads last month: 66

Number of rows:

Total file size:

14.7 kB